Answer: D. Salaries Expense 22,400
Salaries Payable 22,400
Explanation:
The options are:
A. Salaries Payable 22,400
Salaries Expense 22,400
B. Salaries Expense 6,400
Salaries Payable 6,400
C. Salaries Expense 9,600
Salaries Payable 9,600
D. Salaries Expense 22,400
Salaries Payable 22,400
Based on the scenario that has been provided in the question and the information given, the adjusting entry to record accrued salaries at the end of the year will be:
D. Salaries Expense 22,400
Salaries Payable 22,400
This was calculated as:
= $3,200 × 7 days
= $22,400
